Explain how many of the procedures to test presentation objectives are integrated with tests performed n earlier stages of the audit. A. The auditor performs many of the procedures to address presentation and disclosure-related audit objectives occasionally in conjunction with other tests. Not all test integrate well. For example, selecting a sample cannot be used when testing for accuracy and valuation of the cash account. But selecting a sample can be used when testing for timing differences in transactions. B. The auditor performs many of the procedures to address presentation related audit objectives in conjunction with other tests. For example, evidence related to transactions examined during tests of controls and substantive tests of transactions may identify information that should be presented or disclosed in the financial statements. Similarly, information that must be disclosed related to fixed assets, such as classes of assets, asset lives, and depreciation methods may be obtained during tests of balances for fixed assets. C. The auditor performs many of the procedures to address presentation and disclosure-related audit objectives periodically with tests performed in earlier stages of the audit. For example, information that must be disclosed about accounts receivable is obtained during test of details for cash balances. D. The procedures used to test presentation and disclosure audit objectives are completed simultaneously with tests from earlier stages of the audit. For example, when testing for controls for payroll, the auditor will observe employees picking up paychecks while simultaneously completing test of balances for cash and payroll